Joyce is a wee bit late with her petition from the NOD. Tax Court gets it on Day 61, when “generally” (I love “generally,” the mother of exceptions) the petition has to show up by Day Thirty. And all it takes is for IRS to send the NOD to last-known-address; whether Joyce got it or not is irrelevant.

Joyce claims she told USPS she was bailing four (count ‘em, four) days before the NOD was mailed.

“…petitioner filed a Letter …stating that her family was forced to move when their family dog bit the manager of their apartment building…. She states that she changed her address with the United States Post Office (USPS) when she found a new home close to her prior address…. Petitioner stated in the petition that she moved to her new residence and changed her address with the USPS… four days before respondent mailed the notice of determination.” Order, at p. 2.

Whatever, the four-day notice doesn’t cut it. “In section 301.62122(b)(3) Example (2), Proced. & Admin. Regs., the taxpayer changed his address with the USPS six days before the notice was mailed. In the Example, the taxpayer’s last known address was the address on his most recently filed tax return because the taxpayer did not inform the USPS of his change of address in sufficient time for the IRS to process and post the new address before the notice was mailed. Id.; see also Graham v. Commissioner, T.C. Memo. 2008-129. Similarly, the four days between petitioner’s notification to the USPS of her change of address and issuance of the notice in this case was not sufficient time for the IRS to process and post the new address before the notice of determination was mailed to her. Accordingly, the notice of determination was mailed to petitioner’s last known address.” Order, at p. 3.

An author, teacher, advocate and trusted advisor, Lew Taishoff is a New York City-based attorney with 51 years of experience in corporate and individual tax and real estate matters. He is an Enrolled Agent, examined and admitted to practice before the Internal Revenue Service, and admitted to practice before the United States ... Continue reading →